Maximizing Deductions with Bonus Depreciation and Section 179

2 AFSP, EA, CFP®, CPA, CRTP

Track:

Mid-career and beyond

The H.R. 1, the One Big Beautiful Bill Act (OBBBA), permanently restores 100% bonus depreciation and raises the annual election to expense under §179. That combination makes 2025 an exceptional year to accelerate deductions. To take advantage, you need to balance deduction timing, state conformity and how these write-offs interact with §163(j), §199A and energy credits. We’ll walk through practical scenarios to help you choose between (and stack) §179 expensing and 100% bonus depreciation for qualified property.

Objectives

Upon completion of this session, you will be able to:

● Identify which assets qualify for 100% bonus depreciation

● Explain the mechanics and order of deductions, including when selective §179 expensing can be used

for tax planning

● Analyze the interaction of accelerated cost recovery with the §163(j) business interest limitation now

measured using earnings before interest, taxes, depreciation and amortization (EBITDA)

● Evaluate trade-offs between immediate expensing and preserving taxable income for the §199A

qualified business income deduction

CPE information

Duration: 100 minutes

Course level: Intermediate

Prerequisite: Basic understanding of federal income taxation

Advanced preparation: None

Delivery method: Group Internet-Based

	CPE credits	Designation	Field of study
IRS	2	AFSP	Federal Tax Law Topic
IRS	2	EA	Federal Tax Law Topic
NASBA	2	CPA	Taxes
CTEC	2	CRTP	Federal Tax Law Topic
CFP Board	2	CFP®	n/a

Instructor(s)

Kurt Bollman, CPA, CVA